2024 (9) TMI 169 - SCH - GST

Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - centralisation of investigation with DGGI AZU - it was held by High Court that Section 6(2)(b) of the CGST Act has limited application and therefore is not applicable to the facts of the present petitions. Similarly the Circular dated 05.10.2018 also has no application to the facts of the present petitions. HELD THAT - Delay condoned. Issue notice to the respondents.

Summary

The Supreme Court of India condoned delay and issued notice to the respondents in the case. The judges were Mrs. B.V. Nagarathna and Mr. Ujjal Bhuyan. Petitioner(s) were represented by Mr. Priyadarshi Manish and Mrs. Anjali Jha Manish, AOR. No representation for respondent(s).